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    <title>2002 (10) TMI 227 - ITAT AMRITSAR</title>
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    <description>The Appellate Tribunal ruled in favor of the appellant, finding merit in their contentions regarding the validity of the assessment, lack of proper evidence, and procedural irregularities. The Tribunal concluded that the addition made by the assessing officer to the appellant&#039;s income for the block period was not supported by valid documentation and lacked a legal basis. Consequently, the Tribunal allowed the appeal, deleting the addition and emphasizing the legal flaws in the assessment process.</description>
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      <title>2002 (10) TMI 227 - ITAT AMRITSAR</title>
      <link>https://www.taxtmi.com/caselaws?id=57248</link>
      <description>The Appellate Tribunal ruled in favor of the appellant, finding merit in their contentions regarding the validity of the assessment, lack of proper evidence, and procedural irregularities. The Tribunal concluded that the addition made by the assessing officer to the appellant&#039;s income for the block period was not supported by valid documentation and lacked a legal basis. Consequently, the Tribunal allowed the appeal, deleting the addition and emphasizing the legal flaws in the assessment process.</description>
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